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Marriage of Brandes CA4/1
Husband appeals from a postjudgment order denying his request to equitably offset amounts Husband must pay Wife for Wife's community property interest in profits from Husband's business by amounts Husband previously paid Wife as spousal support. Husband contends the court erred by failing to enforce a stipulation for a dollar-for-dollar offset or, alternatively, by failing to apply the doctrine of judicial estoppel to require a dollar-for-dollar offset.
We affirm the order as we conclude Husband has not established the existence of a binding stipulation. In addition, we conclude Husband has not established all the elements of judicial estoppel were met and, even if they were met, Husband has not established the court abused its discretion in declining to apply the doctrine under the circumstances presented.

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